how would I put this in a general journal?

QS 8-3 Bad debts, write-off, recovery LO2 Record the following selected transactions for Allistar Company during its first two months of operations: Mar. 4 15 20 25 Performed services for various customers on account: $165,000. Collected $80,000 from credit customers. Determined that Tom Williams, a credit customer, would not be paying his $5,000 account; wrote it off. Tom Williams came into an inheritance and paid Allistar the amount written off on March 20. Performed services for various customers on account: $280,000. Collected $110,000 from credit customers. Allistar estimated bad debt expense to be $8,000. Apr. 2 9 30 QS 8-4 Balance sheet presentation LO2